Cutting of iron rebars amounts to manufacture
This query is : Resolved
Monika Sharma
(Querist)
02 July 2012
Whether cutting and bending of iron rebars of length 12 meters into smaller shapes of 8 meters as per customer specification amounts to manufacture.
Arun Kumar Singh
(Expert)
03 July 2012
Only cutting and bending of iron and steel products is not manufacture- Rashtriya Ispat Nigam V. CCE 2005 (179) ELT 65 (CESTAT).
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